Hasdir Syarif
Institut Teknologi dan Bisnis Nobel Indonesia

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Pengaruh Intellectual Capital Dan Islamicity Performance Index Terhadap Nilai Perusahaan Perbankan Syariah Di Indonesia Hasdir Syarif; Andi Marlina; Muh Fachrul Syarlis
Nobel Management Review Vol 2 No 4 (2021): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i4.2701

Abstract

Penelitian ini bertujuan (1) untuk mengetahui pengaruh Intellectual Capital dan Islamicity Performance Index secara parsial terhadap nilai perusahaan perbankan syariah, dan (2) untuk mengetahui pengaruh Intellectual Capital dan Islamicity Performance Index secara simultan terhadap nilai perusahaan perbankan syariah. Data dalam penelitian ini diperoleh dari data sekunder berupa laporan keuangan dengan menggunakan tehnik pengambilan Proposive Sampling. Penelitian ini menggunakan data laporan keuangan tahunan pada enam perusahaan perbankan syariah di Indonesia. Tehnik analisis data yang digunakan berupa analisis deskriktif data, uji asumsi klasik, analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) Intellectual Capital dan Islamicity Performance Index secara parsial masing-masing berpengaruh positif signifikan terhadap nilai perusahaan perbankan syariah. (2) Intellectual Capital dan Islamicity Performance Index secara simultan berpengaruh positif signifikan terhadap nilai perusahaan perbankan syariah . This study aims (1) to determine the effect of Intellectual Capital and Islamicity Performance Index partially on the value of Islamic banking firms, and (2) to determine the effect of Intellectual Capital and Islamicity Performance Index simultaneously on the value of Islamic banking firms. The data in this study were obtained from secondary data in the form of financial statements using the Proposive Sampling technique. This study uses data on the annual financial statements of six Islamic banking companies in Indonesia. The data analysis technique used is descriptive data analysis, classical assumption test, multiple linear regression analysis. The results of this study indicate that (1) Intellectual Capital and Islamicity Performance Index partially each have a significant positive effect on the value of Islamic banking companies. (2) Intellectual Capital and Islamicity Performance Index simultaneously have a significant positive effect on the value of Islamic banking firms